2001 (5) TMI 354

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ami, Consultant, for the Respondent. [Order]. - The Revenue has filed the present appeal being aggrieved with the order passed by the Commissioner of Central Excise (Appeals). 2. The case relates to shortages and excesses found by the visiting officer in the respondents' factory. It was found that the entries in statutory books were not made from 13-2-1998 to 17-2-1998. The said shor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the excesses found with an option to the respondents to redeem the same on payment of redemption fine. The duty involved in short found raw material was also confirmed along with imposition of personal penalty of Rs. 50,000/-. 3. On appeal against the above order, the Commissioner (Appeals) accepted the respondents' stand and held that in the absence of any positive evidence in respect of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the issue involved, I find that the Commissioner (Appeals) has passed the order on just ground. The order based upon the factum that the issuance of raw material and the production was not mentioned in the relevant period but the same was reflected in production slip. The Revenue's contention that the production slips were not produced on the date of visit of the officer but later on cannot be....